Appendix 5 -- Business Case Study Tax Return Details

Agriculture

	Business Receipts		$169,966
	Interest		$56
	Net Gain, Non-Capital		$883
	Other receipts		$8,094
	Total Income			$178,999

	Cost of Operations		$93,511
	Officers Salaries		$4,692
	Repairs		$4,084
	Bad Debts		$494
	Rent		$5,501
	Taxes		$4,081
	Interest		$3,835
	Amortization		$391
	Depreciation		$7,983
	Depletion		$83
	Advertising		$721
	Pension Plans		$281
	Employee Benefits		$1,402
	Net Loss - Non-Capital		$41
	Other Deductions		$51,718
	Total Deductions			$178,818

	Net Profit			$181

Construction

	Business Receipts		$330,778
	Interest		$80
	Net Gain, Non-Capital		$420
	Other receipts		$1,755
	Total Income			$333,033

	Cost of Operations		$253,023
	Officers Salaries		$11,806
	Repairs		$1,537
	Bad Debts		$557
	Rent		$2,768
	Taxes		$6,889
	Interest		$2,181
	Amortization		$81
	Depreciation		$4,705
	Depletion		$25
	Advertising		$969
	Pension Plans		$1,317
	Employee Benefits		$2,323
	Net Loss - Non-Capital		$16
	Other Deductions		$36,364
	Total Deductions			$324,559

	Net Profit			$8,474

Manufacturing

	Business Receipts		$908,453
	Interest		$242
	Net Gain, Non-Capital		$1,399
	Other receipts		$6,371
	Total Income			$916,465

	Cost of Operations		$630,482
	Officers Salaries		$32,640
	Repairs		$3,950
	Bad Debts		$2,311
	Rent		$9,028
	Taxes		$19,438
	Interest		$9,374
	Amortization		$1,449
	Depreciation		$20,701
	Depletion		$136
	Advertising		$8,545
	Pension Plans		$3,959
	Employee Benefits		$11,196
	Net Loss - Non-Capital		$123
	Other Deductions		$121,021
	Total Deductions			$874,353

	Net Profit			$42,112

Transportation

	Business Receipts		$499,520
	Interest		$124
	Net Gain, Non-Capital		$3,072
	Other receipts		$6,189
	Total Income			$508,905

	Cost of Operations		$228,780
	Officers Salaries		$15,290
	Repairs		$9,248
	Bad Debts		$1,930
	Rent		$15,160
	Taxes		$17,113
	Interest		$9,231
	Amortization		$2,472
	Depreciation		$23,251
	Depletion		$5
	Advertising		$2,762
	Pension Plans		$1,515
	Employee Benefits		$6,227
	Net Loss - Non-Capital		$188
	Other Deductions		$166,103
	Total Deductions			$499,272

	Net Profit			$9,633

Wholesale

	Business Receipts		$3,049,172
	Interest		$372
	Net Gain, Non-Capital		$2,021
	Other receipts		$22,718
	Total Income			$3,074,283

	Cost of Operations		$2,441,496
	Officers Salaries		$79,048
	Repairs		$10,001
	Bad Debts		$7,183
	Rent		$28,650
	Taxes		$39,326
	Interest		$18,789
	Amortization		$2,385
	Depreciation		$22,844
	Depletion		$24
	Advertising		$14,975
	Pension Plans		$7,749
	Employee Benefits		$12,592
	Net Loss - Non-Capital		$488
	Other Deductions		$325,738
	Total Deductions			$3,011,288

	Net Profit			$62,995

Retail - General Merchandise

	Business Receipts		$498,856
	Interest		$8
	Net Gain, Non-Capital		$50
	Other receipts		$4,088
	Total Income			$503,002

	Cost of Operations		$341,633
	Officers Salaries		$10,598
	Repairs		$2,727
	Bad Debts		$553
	Rent		$19,635
	Taxes		$10,512
	Interest		$3,871
	Amortization		$441
	Depreciation		$4,577
	Depletion		$0
	Advertising		$10,929
	Pension Plans		$533
	Employee Benefits		$2,175
	Net Loss - Non-Capital		$0
	Other Deductions		$87,148
	Total Deductions			$495,332

	Net Profit			$7,671

Retail - Eating & Drinking

	Business Receipts		$593,977
	Interest		$22
	Net Gain, Non-Capital		$823
	Other receipts		$4,566
	Total Income			$599,388

	Cost of Operations		$242,103
	Officers Salaries		$19,617
	Repairs		$9,967
	Bad Debts		$384
	Rent		$39,142
	Taxes		$25,731
	Interest		$8,122
	Amortization		$2,098
	Depreciation		$15,515
	Depletion		$7
	Advertising		$18,157
	Pension Plans		$464
	Employee Benefits		$3,694
	Net Loss - Non-Capital		$647
	Other Deductions		$207,402
	Total Deductions			$593,050

	Net Profit			$6,338

Services - Hotels & Lodges

	Business Receipts		$700,030
	Interest		$119
	Net Gain, Non-Capital		$1,819
	Other receipts		$10,032
	Total Income			$712,000

	Cost of Operations		$131,930
	Officers Salaries		$17,956
	Repairs		$23,048
	Bad Debts		$1,339
	Rent		$39,006
	Taxes		$48,623
	Interest		$52,768
	Amortization		$2,519
	Depreciation		$51,890
	Depletion		$22
	Advertising		$18,198
	Pension Plans		$1,190
	Employee Benefits		$9,118
	Net Loss - Non-Capital		$441
	Other Deductions		$318,093
	Total Deductions			$716,141

	Net Profit			($4,141)

Services - Personal Services

	Business Receipts		$410,392
	Interest		$92
	Net Gain, Non-Capital		$693
	Other receipts		$6,424
	Total Income			$417,601

	Cost of Operations		$161,733
	Officers Salaries		$31,846
	Repairs		$3,219
	Bad Debts		$1,371
	Rent		$17,112
	Taxes		$16,558
	Interest		$4,131
	Amortization		$1,167
	Depreciation		$10,166
	Depletion		$2
	Advertising		$5,849
	Pension Plans		$2,060
	Employee Benefits		$4,322
	Net Loss - Non-Capital		$118
	Other Deductions		$141,129
	Total Deductions			$400,783

	Net Profit			$16,818

Services - Amusement & Recreation

	Business Receipts		$463,808
	Interest		$66
	Net Gain, Non-Capital		$3,695
	Other receipts		$14,728
	Total Income			$482,297

	Cost of Operations		$120,877
	Officers Salaries		$33,401
	Repairs		$9,436
	Bad Debts		$553
	Rent		$25,288
	Taxes		$21,698
	Interest		$11,743
	Amortization		$12,754
	Depreciation		$27,420
	Depletion		$1
	Advertising		$10,215
	Pension Plans		$1,685
	Employee Benefits		$3,546
	Net Loss - Non-Capital		$464
	Other Deductions		$191,363
	Total Deductions			$470,444

	Net Profit			$11,853